Regarding circular no 09/2015

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 August 2015 In A.Y.2012-13 and 2013-14 TDS was deducted by bank but entries were not reflected in Form no 26AS due to wrong PAN card filled by bank.

Today i received form 16A and entries also shows in my form 26AS. Further i do not filled income tax return for any A.Y. as my income is below taxable limit.

So can make application to CIT and will get refund of my TDS for A.Y 2012-13 and 2013-14 as per circular No. 09/2015 of income tax Dept.?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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25 August 2015 Undoubtedly you will get refund.

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Querist : Anonymous

Querist : Anonymous (Querist)

25 August 2015 But what is the procedure for getting refund sir??

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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26 August 2015 Please file income tax return for the two years in the light of the circular to seek refund.

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2015 and then write an application to CIT for refund?

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2015 Plz help me out sir...

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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20 July 2025 Sure! Here's a clear step-by-step guide on how to claim your TDS refund for AY 2012-13 and 2013-14 when your TDS was deducted but you did not file returns due to your income being below taxable limit, now that your Form 16A and Form 26AS reflect the correct details:

Step 1: File your Income Tax Returns (ITR) for the relevant Assessment Years
Even if your income is below taxable limit, you must file ITR for AY 2012-13 and AY 2013-14 now to claim the refund.
File the returns correctly reporting income (even if exempt or below limit) and TDS details matching Form 26AS.
You can file belated returns as these years have passed.
Step 2: After filing ITR, verify your return
Use Aadhar OTP, net banking, or send signed ITR-V to CPC Bangalore for verification.
This step is essential for processing refund claims.
Step 3: Apply for refund
Normally, after processing, the refund will be automatically credited to your bank account.
However, if refund is delayed, or you want to follow up, you can write a formal application to the CIT (Central Information Technology) or AO (Assessing Officer) requesting refund based on:
Filing of returns
TDS credit in Form 26AS
Circular No. 09/2015 which allows claiming refund for such cases.
Step 4: Keep supporting documents ready
Form 16A
Copy of Form 26AS showing TDS
Copies of ITR filed
Bank details (for refund credit)
Additional Notes:
Circular No. 09/2015 clarifies that TDS wrongly deducted or not reflected earlier can be claimed as refund by filing returns.
Refund processing can take a few months.
If you face any delays, you may approach the Income Tax Grievance Cell or use online refund tracking on the Income Tax e-filing portal.

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